Analysis
HTS 8701.94.50 covers exceeding 75 kW but not exceeding 130 kW: other under heading 8701 (tractors (other than tractors of heading 8709)).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Within this group the rate runs from duty-free to 4%. Compared with 8701.29.00 (road tractors for semi-trailers: other), which pays 4%, a misclassification either way moves the duty by 4 percentage points.
The normal trade relations rate here is zero, shared by about 47% of the 212 tariff lines in chapter 87, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Goods from countries without normal trade relations pay the column 2 rate of 27.5% instead of nothing, so origin decides between free entry and a 27.5% duty.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 8701.10.01 | Single axle tractors | Free |
| 8701.21.00 | With only compression-ignition internal combustion piston engine (diesel or semi-diesel) | 4% |
| 8701.22.00 | With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion | 4% |
| 8701.23.00 | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion | 4% |
| 8701.24.00 | With only electric motor for propulsion | 4% |
| 8701.29.00 | Road tractors for semi-trailers: other | 4% |
| 8701.30.10 | Suitable for agricultural use | Free |
| 8701.30.50 | Track-laying tractors: other | Free |
| 8701.91.10 | For agricultural use | Free |
| 8701.91.50 | Not exceeding 18 kW: other | Free |
| 8701.92.10 | Suitable for agricultural use | Free |
| 8701.92.50 | Exceeding 18 kW but not exceeding 37 kW: other | Free |
| 8701.93.10 | Suitable for agricultural use | Free |
| 8701.93.50 | Exceeding 37 kW but not exceeding 75 kW: other | Free |
| 8701.94.10 | Suitable for agricultural use | Free |
| 8701.95.10 | Suitable for agricultural use | Free |
| 8701.95.50 | Exceeding 130 kW: other | Free |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter